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NEW QUESTION: 1
This question presents independent factual situations an auditor might encounter in conducting an audit.
List A represents the types of opinions the auditor ordinarily would issue. Select as the best answer for this
item, the action the auditor normally would take. The types of opinions in List A may be selected once,
more than once, or not at all.
Assume:
- The auditor is independent.
- The auditor previously expressed an unqualified opinion on the prior year's financial statements.
- Only single-year (not comparative) statements are presented for the current year.
- The conditions for an unqualified opinion exist unless contradicted in the factual situations.
- The conditions stated in the factual situations are material.
- No report modifications are to be made except in response to the factual situation.
Item to Be Answered
An entity changes its depreciation method for production equipment from the straight-line to a units-of
production method based on hours of utilization. The auditor concurs with the change although it has a
material effect on the comparability of the entity's financial statements.
List A
Types of Options
A. Either a disclaimer of opinion or an "except for" qualified opinion.
B. An unqualified opinion.
C. Either an "except for" qualified opinion or an adverse opinion.
D. An adverse opinion.
E. Either an adverse opinion or a disclaimer of opinion.
F. A disclaimer of opinion.
G. An "except for" qualified opinion.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is the correct opinion. When an accounting change is properly accounted for, an unqualified
opinion should be issued.

NEW QUESTION: 2
A company wants to sell an extremely rare antique. The company does not know how highly consumers value the antique, but it knows that any single consumer's value will rise if the consumer believes other people have a high value for the antique. How should the company sell the item to maximize its price?
A. Conduct a sealed first-price auction
B. Conduct a Vickrey (sealed second-price) auction
C. Conduct an English (open outcry) auction
D. Conduct either a Vickrey (sealed second-price) auction or a sealed first-price auction
Answer: C

NEW QUESTION: 3
A web component accesses a local EJB session bean with a component interface of com.example.Account with a home interface of com.example.AccountHome and a JNDI reference of ejb/Account.
Which makes the local EJB component accessible to the web components in the web application deployment descriptor?

A. Option D
B. Option C
C. Option A
D. Option B
Answer: D

NEW QUESTION: 4
Your company is developing an Azure API.
You need to implement authentication for the Azure API. You have the following requirements:
- All API calls must be secure.
- Callers to the API must not send credentials to the API.
Which authentication mechanism should you use?
A. Basic
B. Anonymous
C. Managed identity
D. Client certificate
Answer: C
Explanation:
Use the authentication-managed-identity policy to authenticate with a backend service using the managed identity of the API Management service. This policy essentially uses the managed identity to obtain an access token from Azure Active Directory for accessing the specified resource. After successfully obtaining the token, the policy will set the value of the token in the Authorization header using the Bearer scheme.
Reference:
https://docs.microsoft.com/bs-cyrl-ba/azure/api-management/api-management-authentication- policies

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